The Taxation and Revenue Department Secretary has the authority to develop and issue all regulations, rulings, instructions and orders necessary to implement and enforce provisions of the law (Section 9-11-6.2 NMSA 1978).

The following types of directives are issued by the Secretary:

Regulations - written statements of general application intended to help you interpret and apply the statutes to which they relate.

Rulings - written for one taxpayer or a small group of individuals to help the taxpayer or group interpret the statutes to which the ruling relates. Rulings are generally written in response to a request for clarification of the tax consequences of a specific set of circumstances.

Orders - written statements of the Secretary, hearing officer or other delegate of the Secretary to implement a decision after a Department hearing.

Instructions - written statements or directives of the Secretary or the Secretary’s delegate that aid in the accomplishment of the Secretary’s duties. Instructions do not deal with the merits of any law.